PENGARUH KUALITAS PEMBIYAAN DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS PENDAPATAN UMKM. AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA, [S. l.], v. 15, n. 03, p. 113–125, 2024. Disponível em: https://ejournal.unibba.ac.id/index.php/akurat/article/view/1578. Acesso em: 8 oct. 2025.